Penal Code
147
Effacing any writing from a substance bearing a Government
stamp, or removing from a document a stamp used for it,
with intent to cause loss to Government
261. Whoever, fraudulently or with intent to cause loss to the
Government, removes or effaces from any substance bearing any
stamp issued by Government for the purpose of revenue, any
writing or document for which such stamp has been used, or
removes from any writing or document a stamp which has been
used for such writing or document, in order that such stamp may
be used for a different writing or document, shall be punished
with imprisonment for a term which may extend to three years
or with fine or with both.
Using a Government stamp known to have been before used
262. Whoever, fraudulently or with intent to cause loss to the
Government, uses for any purpose a stamp issued by Government
for the purpose of revenue, which he knows to have been before
used, shall be punished with imprisonment for a term which may
extend to two years or with fine or with both.
Erasure of mark denoting that stamp has been used
263. Whoever, fraudulently or with intent to cause loss to
Government, erases or removes from a stamp issued by Government
for the purpose of revenue, any mark put or impressed upon such
stamp for the purpose of denoting that the same has been used,
or knowingly has in his possession, or sells or disposes of, any
such stamp from which such mark has been erased or removed,
or sells or disposes of any such stamp which he knows to have
been used, shall be punished with imprisonment for a term which
may extend to three years or with fine or with both.
Chapter XIII
OFFENCES RELATING TO WEIGHTS AND MEASURES
Fraudulent use of false instrument for weighing
264. Whoever fraudulently uses any instrument for weighing
which he knows to be false, shall be punished with imprisonment
for a term which may extend to one year or with fine or with
both.
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